A) Circulars

1. The Commissioner of State Tax has issued Circular bearing no.14T of 2025 dated 8.10.2025 by which circular of CBIC bearing no251/08/2025-GST dated 12.09.2025 giving clarifications on various doubts related to treatment of secondary or post-sale discounts under GST is mutatis mutandis made applicable in Maharashtra.

2. The Commissioner of State Tax has issued Circular bearing no.15T of 2025 dated 17.10.2025 by which circular of CBIC bearing no253/10/2025-GST dated 1.10.2025 giving clarifications of withdrawal of circular no.7T of 2024-MGST dt.4.7.2025 is mutatis mutandis made applicable in Maharashtra.

3. The Commissioner of State Tax has issued Circular bearing no.16T of 2025 dated 21.11.2025 by which exemption from payment of late fee and extension of date for filing returns for the period of Oct,2025 under MVAT Act and Profession Tax Act,1975 is given.

4. The Commissioner of State Tax has issued Circular bearing no.17T of 2025 dt.1.12.2025 by which earlier circular 16T of 2025 is superseded and the dates for availing exemption from late fee and filing of return for the periods of October,2025 & November,2025 is further extended till 10.12.2025.

5. The Commissioner of State Tax has issued Circular bearing no.19T of 2025 dt.17.12.2025 by which the circular no.17T of 2025 is superseded and the dates for availing exemption from late fee and filing of return for the periods of October,2025 & November,2025 is extended till 31.12.2025.